Facturación simplificada, IVA facturado por error y riesgo de pérdida de ingresos fiscales: STJUE de 1 de agosto de 2025, C-794/23, P GmbH

Abstract

The Ninth Chamber of the CJEU (1 August 2025, Case C-794/23) clarifies three points under Articles 203 and 238 of Directive 2006/112/EC (VAT): (i) a supplier who has invoiced VAT at an erroneous rate is not liable under Article 203 for the incorrectly invoiced amount where the recipient is not a taxable person; (ii) the notion of ‘final consumers with no right to deduct’ covers only persons who are not taxable; and (iii) the Directive does not preclude statistical estimation, in simplified invoicing, to identify invoices for which Article 203 liability exists, provided neutrality, proportionality and rights of defence are respected.